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GENERAL FUN® EXPEN®ITURES ~ • <br />The modified accrual basis of accounting, as described in the general fund summary, is used <br />to record general fund expenditures. The city expends its general operating budget in the <br />following general activities: <br />~ GENERAL GOVERNMENT: This category includes the genera! costs for administration of <br />the city government. Subdivisions include: <br />Legislative <br />Administrative <br />Finance <br />Legal . <br />Elections <br />Communications <br />Planning & Inspections <br />~ PUBLIC SAFETY: These expenditures are for the protection of the general public, <br />including police and fiire protection, emergency preparedness, -and costs foe <br />prosecutions. Subdivisions include: <br />.Emergency Preparedness <br />Police <br />Prosecution. <br />.Fire Services ~ • <br />Fire Relief- <br />_ B <br />~ PARKS & PUBLIC WORK8e This department maintains the city building, grounds, <br />parks, and streets. Subdivisions include: <br />~C}ity H{.all & Grounds <br />VY eels h <br />Engineering <br />Tree Program <br />Park Maintenance & Administration <br />~ CONTINGENCY: This department covers any unallocated or unforeseen expenditures. <br />The lone subdivision is: <br />Contingency <br />• <br />